Long Term Care Premiums

Insurance premiums and unreimbursed expenses paid for long-term care are deductible as a medical itemized deduction. There are limitations on the annual insurance premiums paid.
For 2013
If Age 40 or under the maximum allowed deduction is $360
If Age 41-50 the maximum allowed deduction is $680
If Age 51-60 the maximum allowed deduction is $1360
If Age 61-70 the maximum allowed deduction is $3640
If Age 71 or older the maximum allowed deduction is $4550